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Results: 1-10 of 12

Lump-sum payments from nonqualified deferred compensation plans to nonresident of New York are exempt from New York income tax

  • White & Case LLP
  • -
  • USA
  • -
  • May 7 2013

A recent advisory opinion from the New York State Department of Taxation and Finance concludes that payments received by an individual nonresident of

What matters: A review of 2011 and 2012

  • Kramer Levin Naftalis & Frankel LLP
  • -
  • USA
  • -
  • April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the

Pensions finance

  • Mayer Brown LLP
  • -
  • United Kingdom, USA
  • -
  • November 28 2012

HM Treasury and the US Internal Revenue Service (“IRS”) have signed an intergovernmental agreement on improving international tax compliance and the implementation of FATCA

Financial services legislative and regulatory update - September 24, 2012

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • September 24 2012

As quick as members returned from their districts, it seems they‘ve left again, as the Senate passed the continuing resolution (CR) measure to fund the government for an additional six months

Financial services regulatory reform update - August 6, 2012

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • August 6 2012

Members of Congress left town at the end of the week, fleeing the stifling heat of Washington, but not before providing a clear road map for the fall, lame duck and likely, the 2013 agenda

Financial services legislative and regulatory update - October 10, 2011

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • October 10 2011

The theme of this past week is anger, primarily espoused by the Occupy Wall Street protests who continue to garner attention for their disenchantment with the financial services industry, corporate America and government

IRS to sponsor a free phone forum on plan loans

  • Masuda Funai Eifert & Mitchell Ltd
  • -
  • USA
  • -
  • August 29 2011

On September 12, 2011 at 2:00 p.m. Eastern time, the IRS will sponsor a free phone forum on participant loans from qualified retirement plans

Deadline approaching for filing FBAR reports in respect of non-U.S. equity awards and U.S. employee benefit plans

  • Baker & McKenzie
  • -
  • USA
  • -
  • June 7 2011

This alert highlights special issues arising under the recently finalized Bank Secrecy Act regulations regarding reports of foreign financial accounts on Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (the “FBAR”

Final FBAR reporting rules provide relief, but no exemption, for pension plans investing in foreign accounts

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • February 28 2011

On February 24, 2011, the Financial Crimes Enforcement Network of the Department of Treasury (FinCEN) issued final rules on FBAR filing requirements applicable to U.S. persons, including U.S. pension plans that invest in foreign financial accounts or who have signature authority over such accounts

The D.C. update

  • Locke Lord LLP
  • -
  • USA
  • -
  • August 6 2010

The Senate reconvened on Monday, August 2, and will likely wait until Labor Day to consider any major legislation